From January 2027, the 30% ruling becomes the 27% ruling for anyone who started benefiting from 2024 onward. Existing higher rates are protected for the years before 2027.
30% check.
What the 30% check looks at
The 30% ruling is a Dutch tax rule for people who are hired from another country to work in the Netherlands. Your employer pays up to 30% of your salary as a tax-free allowance, and you pay income tax on the other 70%. It is also called the expat ruling, and from 2027 it becomes the 27% ruling.
The check goes through the conditions below one by one and gives you a result in about 3 minutes.
The five conditions for the 30% ruling
A standard application has five conditions, and you need all of them.
- You were hired from outside the Netherlands. The recruitment has to start while you still live abroad.
- You lived more than 150 km from the Dutch border for more than 16 of the 24 months before your first working day.
- Your salary meets the minimum for your situation.
- Your employer runs a Dutch payroll. In tax terms, your employer is a Dutch withholding agent.
- You and your employer apply together. If the application is in within four months of your first working day, the 30% ruling counts from that first day.
Plenty of people fail one of the five conditions and still get the 30% ruling through an exception. Graduates of a Dutch master's degree and researchers are the two biggest groups.
The 30% ruling salary minimum in 2026 and 2027
| Your situation | Minimum in 2026 | Minimum in 2027 |
|---|---|---|
| Standard | €48,013 | about €50,436 |
| Under 30 with a master's degree | €36,497 | about €38,338 |
| Scientific researcher or doctor in specialist training | No minimum | No minimum |
These are taxable salaries, which means the amount that is left after the tax-free part is taken out. They are indexed every January. Your holiday allowance counts towards the minimum, and a bonus that is not guaranteed does not.
Borderline 30% ruling cases
Many applications do not fit the five conditions cleanly. These are the situations we see most often.
- You lived or studied in the Netherlands before you were hired.
- There is a gap of several months between your graduation and your first working day.
- You had freelance income or a KvK registration during your studies.
- You are in the Netherlands on a partner's permit.
- You are changing employer, or an earlier application was refused.
None of these ends a case on its own. Each one means the application has to be explained and backed with evidence. Borderline cases get approved when the application is done properly.
Common questions about the 30% ruling
Is the 30% ruling being abolished?
No. The 30% ruling stays, and the rate goes down to 27% from 1 January 2027 for rulings that started in 2024 or later.
Can I get the 30% ruling if I already live in the Netherlands?
Sometimes. It works if you were recruited while you still lived abroad, or if you finished a Dutch master's degree and started work soon after. If you moved here first and found the job later, the case depends on where your life was based before you were hired.
Can I apply for the 30% ruling after four months?
Yes. The 30% ruling then starts on the first day of the month after the application, and the months before that are not paid back.
How long does the 30% ruling last?
Five years at most. Earlier periods of living or working in the Netherlands are taken off the five years.